## Common ground
All options refer to burial caskets or coffins, differing only in the primary material used.
## Options at a glance
**3926.90 – Plastic material**
- **Defining trait:** Constructed primarily from synthetic plastic (e.g., polyethylene, fiberglass).
- **Typical examples:** Fiberglass-reinforced plastic caskets, molded plastic burial containers.
- **Best fit when:** The product is lightweight, non-corrosive, and often used in eco-friendly or temporary burial practices.
**4421.20 – Wood**
- **Defining trait:** Made from natural wood (e.g., pine, walnut, cedar), typically unfinished or minimally treated.
- **Typical examples:** Simple pine caskets, hardwood wooden coffins with hand-carved details.
- **Best fit when:** The product is traditional, biodegradable, and preferred in religious or cultural burial customs.
**7326.90 – Iron or steel**
- **Defining trait:** Constructed from metal, usually galvanized or coated steel, for durability and resistance to decay.
- **Typical examples:** Steel caskets with welded seams, reinforced iron coffins for heavy-duty use.
- **Best fit when:** Long-term preservation is needed (e.g., above-ground burial), or in industrialized funeral settings.
**7616.9X – Aluminium**
- **Defining trait:** Made from lightweight, corrosion-resistant aluminium alloy.
- **Typical examples:** Lightweight caskets used in cremation or military funerals.
- **Best fit when:** The product is intended for transport, cremation, or environments where weight matters.
## Key differences
| Feature | Plastic | Wood | Iron/Steel | Aluminium |
|------------------|---------------|--------------|----------------|----------------|
| Material density | Low | Medium | High | Very low |
| Biodegradability | Low | High | Low | Medium |
| Durability | Moderate | Low–Medium | Very high | High |
| Common use | Eco-burial | Traditional | Permanent burial | Cremation, military |
## How to choose
- Is the casket made of synthetic plastic or fiberglass? → 3926.90
- Is it primarily made from natural wood (e.g., pine, cedar)? → 4421.20
- Does it contain iron or steel with welded joints and high strength? → 7326.90
- Is it lightweight, metallic, and often used for cremation or transport? → 7616.9X
## Overlaps & pitfalls
A casket may combine materials (e.g., wooden frame with metal fittings), but the HS Code should reflect the **primary structural material**. If unsure, prioritize the dominant material by volume or function. No option is inherently more correct—choose based on the main construction material